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222 results found

Article

Shoosmiths LLP | United Kingdom | 21 Mar 2019

Conservation covenants - the government consultation

The government is consulting on Law Commission proposals to introduce a new form of “conservation covenant” to enable long term conservation schemes

Article

Haynsworth Sinkler Boyd PA | USA | 31 Dec 2018

Big Changes in the Area of Conservation Easements Following Recent Tax Court Opinion

In Pine Mountain Preserve the Tax Court determined in a full-court opinion that the section 170 “perpetuity” requirement was not satisfied where an

Article

McBrayer McGinnis Leslie & Kirkland PLLC | USA | 25 Oct 2018

Considering a Conservation Easement? Here’s What You Should Know

Ever looked at a piece of your property and thought, “I wish it could stay like this forever”? If so, you may be in luck, because a conservation

Article

Goulston & Storrs PC | USA | 5 Oct 2018

Probate and Fiduciary Litigation Newsletter - October 1, 2018

In Forbes Family Ranch, LLC v. William C. Forbes and Julia Forbes, as Co-Trustees of Hillside Street Trust, 2018 WL 4354394, No. 17-P-704 (Mass. App

Article

K&L Gates | USA | 14 Sep 2018

IRS shines a spotlight on syndicated conservation easements

The IRS has ramped up its enforcement efforts on syndicated conservation easements. On September 10, 2018, the IRS announced five new Large Business

Article

Sirote & Permutt PC | USA | 31 Aug 2018

5th Circuit Court of Appeals Muddies the Waters Regarding IRS Compliance with Code Section 6751(b)(1).

A recent opinion from the 5th Circuit Court of Appeals, PBBM-Rose Hill, disallowed in full a conservation easement deduction and imposed a 40

Article

Haynsworth Sinkler Boyd PA | USA | 30 Aug 2018

IRS Proposed Regulations Erode South Carolina Conservation Easement Tax Credit

On August 23, 2018 the Internal Revenue Service issued Proposed Regulations regarding the $10,000 cap on the deductibility of state and local taxes

Article

Sirote & Permutt PC | USA | 23 Aug 2018

The 5th Circuit Pushes PBBM Down Rose Hill

The 5th Circuit Court of Appeals has issued a consequential opinion that affects a large number of existing and future conservation easements

Article

Sirote & Permutt PC | USA | 11 Apr 2018

Confusion Following the Death of the Conservation Easement “Enhancement Regulation”

In Wendell Falls Development, LLC v. Commissioner, T.C. Memo. 2018-45 Here, the Tax Court seemed to determine that there is no deduction allowable

Article

Sirote & Permutt PC | USA | 31 Aug 2017

RERI Holdings I, LLC: The Tax Court Changes Course Regarding Substantial Compliance with IRS Form 8283.

On August 28, 2017 we posted the first in a series of blog articles regarding the Tax Court's recent opinion in RERI Holdings I, LLC v. Comm'r, 149 T

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